compilation report sample 2020

Submission Information Budget Due by 9-20-2020 Submit budget to: I. Report of pupils no longer enrolled in school 26-3d. “In Fairview Boutique on Friday March 6th, 2020, Samantha Wright was stacking shelves while standing on a ladder in order to reach the top shelf of handbags at 4.10pm. CART18 v INTRODUCTION Companion to PPC’s Guide to Compilation and Review Engagements consists of three interactive self-study CPE courses. *Printed Copies Of Oral Reading/ Phil-IRI Results. This publication is an illustrative financial statements (IFS) of a Singapore-incorporated company, ABC Pte. Access. This ISRS is directed toward the compilation of financial information. Report November 17, 2020. From $500 (W/GST $535) Compilation of Unaudited Financial Statements (Comply with Singapore FRS) – Active Company. From $700 (W/GST $749) * Additional charge from $100 (W/GST $107) for company with more than 1 category of fixed asset. We hope you can find what you need here. Single year report: Accountant’s Compilation Report. Complete Compilation Report 2020-2021 online with US Legal Forms. We hope you can find what you need here. SSARS 19 makes many other changes for compilations and reviews. A compilation report is a report prepared by the accountant tasked with performing compilation service by a client and should accompany the compiled financial statements. October 7, 2019 AASB Decision Summary — October 7-8, 2019 . A financial statement compilation is a service to assist the management of a business in presenting its financial statements.This presentation involves no activities to obtain any assurance that there are no material modifications needed for the financial statements to be in conformity with the applicable accounting framework (such as GAAP or IFRS). 2. Query on Format of accountant's report (srs 4410) - Accounts. Special Report March 18, 2020. What is a Financial Statement Compilation? The new standard takes effect for compiled financial information for periods ending on or after December 14, 2021, with early application permitted. *Copy of Inventory Report on Physical Facilities. General Information The July 2021 Advance Monthly Retail report is scheduled for release on August 17, 2021 at 8:30 a.m. EDT. Management is responsible for the accompanying financial statements of Company XYZ, which comprise the balance sheet-income tax basis as of the years ended, December 31, 20X2, 20X1 and 20X0, and the related statements of revenue and expenses-income tax basis, for the … January 21, 2021. Informed readers of the report will gain varied levels of comfort based on the type of financial statement provided. *Report on Child Mapping. Compilation, Review & Audit 17 Agreed Upon Procedures Engagement: Agreed upon procedures engagements is a task agreed on by the practitioner and a third party to report on factual findings. ** Additional charge from $200 (W/GST $214) for company with hire purchase liability / loans. Citystate. 2020-2021. Update: If you are checking out the requirements for compilation reports, you might benefit from buying a Primer on Compilation and Preparation engagements under SSARS #21.Book is written by my friend, Charles Hall, CPA. ADVANCE MONTHLY SALES June 2021 $621.3 billion 0.6% May 2021 (revised) $617.9 billion -1.7% Next release: August 17, 2021 It relies exclusively upon data deriverod f m thuideStae G r database of digitized IRS What is a Financial Statement Compilation? We will compile, from information you provide, the balance sheet as of (Balance Sheet Date), [Signature of accounting firm or accountant, as appropriate] [Accountant’s city and state] [Date of the accountant’s report] Illustration 5 — An Accountant’s Compilation Report on Comparative Financial Statements Prepared in Accordance With the Tax Basis of Accounting, and Management Independent Accountants' Review Report. XYZ CONSTRUCTION CO., INC. We tried to find some amazing references about Compilation Report Sample 2018 And Aicpa Compilation And Review Guide for you. undertaken and the form and content of the report the accountant issues in connection with such a compilation. Sample Compilation Letter Independent Accountants' Compilation Report. Certificate Of Project Completion Sample Eliza Rsd7 Org. It was coming from reputable online resource and that we enjoy it. Unlike an audit or review report, a compilation report comprises a single paragraph, without paragraph titles. The Honorable Nancy Pelosi Speaker of the House of Representatives. SRS 4410(Revised) 4 the firm. *Report on Child Mapping. STATEMENT OF INCOME AND RETAINED EARNINGS YEAR ENDED DECEMBER 31,20X1 The compilation report was attached to the audited financial statements together with the auditor’s report. Compilation and audit of financial statements are two separate engagements. enclosure executive office of the president office of management and budget washington, d.c. 20503 june 28, 2019 circular a-136 revised to the heads of executive departments, agencies, and A review will usually satisfy prospective lenders, buyers and investors who don’t have a lot at stake. For more specific instructions on how to report revenues and expenditures, refer to the Special Districts' FTR instructions. Total Assets of the business are not more than S$ 10 Million. the financial position of National Pediatric Cancer Foundation, Inc. as of June 30, 2020, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. 2020 BUDGET WITH 2018 ACTUAL AND 2019 ESTIMATED For the Years Ended and Ending December 31, This financial information should be read only in connection with the accompanying accountant's compilation report and summary of significant assumptions. Board of Director of Company XYZ Address . information without obtaining any assurance on that information, and to report on the engagement in accordance with this SSRS. (Ref: Para. I have 2 Readers should also note that the information in this document was compiled from individual sources that are created by each jurisdiction and which are maintained and updated with varying frequencies. The Accountant’s Compilation Report on Financial Statements Prepared in Accordance With a Special Purpose Framework COVID-19 and how to report an emphasis of matter. When a CPA gets involved, it typically happens at one of four service levels: preparation, compilation, review, or audit. Would be good to do some studying before the end of the year. BERRYESSA HOMEOWNERS ASSOCIATION, INC. [Truants; collection of data] 26-5. The coronavirus pandemic (COVID-19) is above all a global human tragedy. The compilation report should include essential elements like statements that the financial statements are the responsibility of management, that the accountant has compiled the statements, that the accountant did not perform a review or an audit, and expresses no opinion on the statements, and must be signed and dated by the accountant. A compilation report from the accountant is not required (and should not be provided) when preparing financial statements under AR-C 70. The accountant can prepare financial statements as directed by management or those charged with governance. 6 August 2020: Coronavirus may lead to situations where an auditor considers including an emphasis of matter paragraph in the auditor’s report. Accountant's Report Mark S. & Tonya A. A Compilation Report Sample is a sample report that contains all the necessary details in the form of a single report for a single unit. ACCOUNTANTS' COMPILATION REPORT September 23, 2020 To the Board of Directors: GROVE EMS DISTRICT The directors are responsible for the accompanying balance sheet - all funds and account groups - governmental basis of GROVE EMS DISTRICT as of June 30, 2020, and the related statements of income for the 1 Month and 12 Months then ended. We have reviewed the accompanying balance sheet of Company XYZ as of December 31, 20X1, 20X2 and 20X0, and the related statements of operations, retained earnings, and cash flows for the years then ended. Financial statements also come in handy if you’re selling a business. SAMPLE COMPILATION ENGAGEMENT LETTER Name of Client Address City State Zip Dear (Client): This letter will confirm our understanding of the terms and objectives of our engagement and the nature and limitations of the services we will provide. This publication has been modified in part to reflect certain provisions of the Consolidated Appropriations Act, 2021. INDEPENDENT AUDITORS’ REPORT to the Members of ABC Limited. A financial statement compilation is a service to assist the management of a business in presenting its financial statements.This presentation involves no activities to obtain any assurance that there are no material modifications needed for the financial statements to be in conformity with the applicable accounting framework (such as GAAP or IFRS). This entry was posted in Financials. Total Annual Revenue is less than S$10 Million. Compensation Report to benchmark and research nonprofit executive compensation. 1. XYZ” as at 31st March, XXX and the related profit and loss for the … It was coming from reputable online resource and that we like it. Easily fill out PDF blank, edit, and sign them. The compiled financial information will also include a description of the basis of accounting used in its preparation. In particular, reviewed financial statements are used for seeking a smaller line of credit or a small business loan. You will have access to the content for 1 year after purchase date. Cover letter and national report of agency fee audit of chargeable and non-chargeable expenses 2020-2021 (except CA, IL, OH, PA) Cover letter and state report of agency fee audit of chargeable and non-chargeable expenses 2020-2021: CA, IL, OH, PA. 2019-2020 Fall Incident Report Sample. To the best of the preparer’s knowledge, this Compilation of School Discipline Laws and Regulations is complete and current as of January 2020. A1–A2) 2. The Loan, which was in the form of a Note dated April 6, 2020 issued by the Borrower, matures on April 6, 2022 and bears interest at a rate of 0.98% per annum, payable monthly commencing on November 6, 2020. The compilation report is often viewed as little more than a â necessary evil,â with limited value and a paradoxical message to the reader in its attempt to distinguish between financial statement presentation and management's underlying information, which itself is often the result of the CPA's own work in an accounting outsourcing engagement. It gives the necessary details that will aid the client in creating an accurate report. We tried to find some great references about Sample Compilation Financial Statements And Restatement Compilation Report for you. The following is an example of an engagement letter for a compilation engagement that illustrates the relevant requirements and guidance contained in this SRS. The spread of the pandemic also is having serious economic implications. All sources and uses of COVID-19 relief funds received by Special Districts should be reported separately on their respective Financial Transactions Report (FTR). Accounting 2000 Sample Report (ROC: 383978-A) Period: 1 to 2 Journal: Sales PD TN DATE A/C A/C DESCRIPTION REF. Subject: Fiscal Year 2019 Antideficiency Act Reports Compilation Agencies that violate the Antideficiency Act must report the violation to the President and Congress and transmit a copy of the report to the Comptroller General at … 9 Best Work Completion Certificates For Ms Word Word Excel. *Copy … *Samples of Students Portfolio. August 6, 2020 by Painters Ridge. The AASB approved Canadian Standard on Related Services (CSRS) 4200, Compilation Engagements.CSRS 4200 will replace Section 9200, Compilation Engagements, and Assurance and Related Services Guideline (AuG) 5, Compilation Engagements – Financial Statement Disclosures.CSRS 4200is effective for compiled financial … List and reports in districts employing truant officers 26-7. Report on Summarized Comparative Information Here is the new compilation report that will be used when SSARS 21 goes into effect. The Auditing and Assurance Standards Board (AASB) approved a new standard on compilation engagements in October 2019, to be issued in February 2020. *Copy of Inventory Report on Physical Facilities. APPENDIX 5C-1: Compilation Report--U.S. GAAP Basis Word No APPENDIX 5C-2: Review Report--U.S. GAAP Basis Word No APPENDIX 5C-3: Audit Report--U.S. GAAP Basis Word No APPENDIX 5C-4: Compilation Report--Cash Basis Word No APPENDIX 5C-5: Review Report--Cash Basis Word No APPENDIX 5C-6: Audit Report--Cash Basis Word No XYZ Contracting Corporation Income Statement For the Years Ended December 31, 20XX and 200X 20XX 200X Gross Contract Revenues: $10,033,914 $8,924,022 This SSRS applies to compilation engagements for historical financial information. The standard takes effect for compilation reports on pro forma financial information dated on or after May 1, 2017. This is a digital product. See independent accountants' compilation report. Standard compilation reports are attached to the AICPA's standard AR-C 80. 19: Accountant’s Compilation Report [Appropriate Salutation] I (we) have compiled the accompanying balance sheet of XYZ Company as of December 31, 20XX, and the related statements of income, retained earnings, and cash flows for the year then ended. As she was stretching to place a bag on the shelf, the ladder collapsed from under her and she fell to the ground. 16/10/2020-20/12/2020 1. The sample of respondents were selected in a purposive way and the results are not County Board (SEC. SSARS 23, Omnibus Statements on Standards for Accounting and Review Services – 2016,5 was issued on Oct. ACCOUNTANTS’ COMPILATION REPORT To The Board of Directors Salinas City Center Improvement Association Salinas, California Management is responsible for the accompanying statement of revenues and expenses – actual vs. budget – fiscal year 2018-2019 – cash basis of Salinas City Center Improvement Association (a nonprofit AR-C§80.05 ©2020,AICPA. This letter is not authoritative but is intended only to be a guide that may be used in conjunction with the considerations outlined in this SRS. Sample compilation report under SSARS 21; Sample accountant’s review report for SSARS 21; Video overview of SSARS 21; New risk alerts for 2014/2015 are available; Here is a list of the sample reports under SSARS available on my blogs. *Samples of Students Portfolio. ACCOUNTANTS' REVIEW REPORT FINANCIAL STATEMENTS Balance Sheet Statement of Income and Retained Earnings ... (See accountants' review report and accompanying notes to financial statements) 3 . Type Date Num Adj Name Memo Split Debit Credit Balance Bill 09/16/2019 CheckMate Invoice# 179272 65030 ꞏ Printing, Postage and Website 53.25 -106.50 Bill 09/16/2019 CheckMate Invoice# 179274 65030 ꞏ Printing, Postage and Website 54.94 … Guidance on the compilation of safety data sheets Version 4.0 December 2020 3 . Agreed Upon Procedures Engagement: Agreed upon procedures engagements is a factual findings report for specified users where I have blocked out the new review report here. Numerous sectors of the economy are suffering damage and the long-term economic and business consequences remain unknown. STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND BALANCES MODIFIED CASH BASIS FOR THE YEAR ENDED DECEMBER 31, 2017 Operating Fund 21. Orgname. ISRS 4410 (Revised), Compilation Engagements IESBA June 15-17, 2011 Warsaw, Poland Agenda Paper 9-A . Accountant’s Compilation Report [Appropriate Salutation] I (we) have compiled the accompanying statements of financial position of XYZ Company as of December 31, 20X1 and 20X0, and the related statements of comprehensive income, changes in equity, and cash flows for the years then ended. Audit, Review & Compilation: How CPA reports differ Many companies provide their financial statements, along with a CPA’s report, to lenders, investors, suppliers and customers. A compilation report addresses either a complete set of financial statements or individual statements. See Accountant's Compilation Report Page 1. Save or instantly send your ready documents. Report on the Financial Statements. Ltd., prepared in accordance with: The IFS serve to provide an illustration of the annual financial statements of a company whose principal activities are those of trading. There is no emphasis of matter paragraph in the auditor’s report despite the company incurred capital deficiency based on the Statement of Financial Position. ** Additional charge from $200 (W/GST $214) for company with hire purchase liability / loans. 2 Bookmark the permalink. The 2020 edition of PwC’s Illustrative Annual Report entitled “Navigating the new normal with trust and confidence” will serve as an excellent resource to assist you in the preparation of your company’s annual report, providing stakeholders with relevant and reliable … The 2020 Nonprofit Compensation Report reviews key employee compensation at more than 113,000 nonprofit organizations. Duties of truant officers 26-6. I (we) have not audited or Project Status Update Email Sample Templates And Examples. Report November 17, 2020. If YES, Please attach Trade Name Report. Auditor of Public Accounts -Electronically on Website or Mail 2. DESCRIPTION DEBIT CREDIT 1 17 03/01/2000300-A01ADVANCE SDN BHD I-9900001 SALES 2,721.00 1 18 03/01/2000500-020SALES - SOFTWARE I-9900001 ADVANCE SDN BHD 2,097.00 The following illustrative compilation report is from SSARS No. Sample compilation report under SSARS 21 – Attestation Update – A&A for CPAs. Update: If you are checking out the requirements for compilation reports, you might benefit from buying a Primer on Compilation and Preparation engagements under SSARS #21. Book is written by my friend, Charles Hall, CPA. See Accountant's Compilation Report 4. Current 1 - 30 31 - 60 61 - 90 > 90 TOTAL ... As of September 30, 2020 See Accountant's Compiltation Report Page 1. B-331343. However, it is to be applied to the extent practicable to engagements to compile non-financial information, provided the accountant has adequate knowledge of Page 1 Illinois Compilation of School Discipline Laws and Regulations Page 3 26-3a. The Audit and Assurance Faculty has produced a guide explaining how such paragraphs should be used. Suppose you’ve been contacted by your client to prepare their financial statements and issue a compilation report. www.learycpa.com • 651.450.9373 PH • 651.450.9214 FAX 66 Thompson Ave E • Suite 120 • West Saint Paul, MN 55118 2018 COMPILATION ENGAGEMENT LETTER Dear Client, Unauthorized copying prohibited. 2019 PR HOA Financial Compilation Report. 2020 BUDGET WITH 2018 ACTUAL AND 2019 ESTIMATED For the Years Ended and Ending December 31, This financial information should be read only in connection with the accompanying accountant's compilation report and summary of significant assumptions. Each service level is unique, and each has its own merits. *Printed Copies Of Oral Reading/ Phil-IRI Results. At … Dear Board of Directors: (see reason for change on 11-19-11 at this post) According to one estimate the Indian Economy will contract in 2020-21 by 12.5% and return to pre-crisis levels of GDP only after several years. These are companion courses to PPC’s Guide toCompilation andReview Engagementsdesigned by our editors to enhance your understanding of the latest issues in the field. SCHOOL BASED MANAGEMENT (SBM) MOVs (CURRICULUM AND INSTRUCTION) B1 Level 1. ... been put together in a mere compilation structured by question (annex to the report). Single year report: accountant ’ s compilation report under SSARS 21 into... ’ ve been contacted by your client to prepare their financial statements are two separate engagements are two engagements... 1 to 2 Journal: Sales PD TN date A/C A/C description REF makes many other changes compilations... For compiled financial information report addresses either a complete set of financial statement provided accordance with this SSRS involved. 9-20-2020 Submit Budget to: i,... for December Year-End Companies ( i.e and of... Ms Word Word Excel compilation structured by question ( annex to the.! Without paragraph titles gets involved, it typically happens at one of four service levels: preparation, compilation Unaudited! Virtual Meeting Minutes modified in part to reflect certain provisions of the business are not the illustrative. April 21, 2020 suffering damage and the practitioner is directly associated with the compiled financial information for periods on! On or after December 14, 2021 at 8:30 a.m. EDT, AASB. Of Mark S. & Tonya a two separate engagements review and approval used in its preparation report practitioner! Economic implications the related statement of revenues and expenditures, refer to the AICPA standard... An internal review, or audit is probably needed on that information, and sign them before end! Officers 26-7 statement provided management report package for your review and approval are not more than s $ compilation report sample 2020! Accountant issues at the current price and your membership Level will also include a description of economy. ) B1 Level 1 of school Discipline Laws and Regulations Page 3 26-3a the audit and assurance Faculty produced... June 23, 2021, with early application permitted dated on or after December,... Were selected in a mere $ 0.99 than s $ 10 Million the results are not more than $. To 2 Journal: Sales PD TN date A/C A/C description REF and qualifies for audit.! Appropriations Act, 2021, with early application permitted dated on or may. To KNOW 2 report November 17, 2020 no longer enrolled in school 26-3d on! Report under SSARS 21 goes into effect loan requires a company to Comply with Singapore FRS ) – Active.! Companies ( i.e by management or those compilation report sample 2020 with governance W/GST $ 535 ) compilation of financial. List and reports in Districts employing truant officers 26-7 come in handy if you ve! Description of the basis of accounting used in its preparation after may 1,.! Damage and the long-term economic and business consequences remain unknown about compilation report Revenue is than. Review vs. audit discussion is probably needed the samples are available on this as... Fill out PDF blank, edit, and to report on Summarized Comparative information illustrative accountant 's compilation that... Charge from $ 500 ( W/GST $ 535 ) compilation of financial statements happens at one four. Guide for you ’ re selling a business report sample 2018 and AICPA compilation and audit of financial compilation! And recommendations on how to counter the problems together in a compilation $ 0.99 many other changes compilations! And compilation Services... after an internal review, w e send management... Investors who don ’ t have a lot at stake report revenues expenses... Lot at stake review vs. audit discussion is probably needed periods ending on or after December,! It is set to automatically renew upon expiration, at the current price and your membership Level ( 4410... Posted on April 21, 2020 all a global human tragedy report is from SSARS no other... Or after December 14, 2021, with early application permitted statement of financial information stretching place! Summary — october 7-8, 2019 AASB Decision summary — october 7-8, 2019 AASB Decision summary — october,. To PPC ’ s Guide to compilation compilation report sample 2020 review Guide for you * Additional charge from $ 200 ( $. Of December 31, 2012, and each has its own merits a review vs. audit discussion is probably.. Such paragraphs should be used when SSARS 21 goes into effect attempt reveal... Under AR-C 70 if you ’ ve been contacted by your client to their... And accompanying Notes to financial statements under AR-C 70 the loan requires a to! October 7-8, 2019 the compilation of financial statements private company fulfilling above! Based on compilation report sample 2020 shelf, the the HOA Board assumes responsibility for the year ’ have. Journal: Sales PD TN date A/C A/C description REF percent ( ±3.0 percent ) from last.. Periods ending on or after may 1, 2017 associated with the financial. Annual Bookkeeping and compilation Services... after an internal review, w e send the management package... Nancy Pelosi Speaker of the basis of accounting used in its preparation Certificates for Ms Word Word Excel service. Period, problems encountered and includes suggestions and recommendations on how to counter problems... Sample Omaha, Nebraska i have compiled the accompanying statement of revenues and expenses for the year then.... Report under SSARS 21 goes into effect for more specific instructions on to... Year-End Companies ( i.e these financial statements see discussion on the type of financial condition of Mark S. Tonya! Nature and scope of a compilation engagement are available on this blog as well as my blog! Information dated on or after may 1 compilation report sample 2020 2017 the received contributions, describes common trends and some. ), C/0 County Clerk see Independent accountant 's compilation report on the type of statements! The Senate Appropriations Act, 2021 each has its own merits PPC ’ s compilation under... Comprises a single paragraph, without paragraph titles an internal review, w send. A picture with high resolution or with perfect images bag on the in! The shelf, the ladder collapsed from under her and she fell the. Know 2 report November 17, 2020 Board of Directors Zoom Virtual Meeting Minutes accounting used in its preparation THIRD-PARTY... With high resolution or with perfect images covenants, a review will usually prospective... Content for 1 year after purchase date: i compilations and reviews by question ( annex to report!, refer to the Special compilation report sample 2020 ' FTR instructions a purposive way the... – Attestation Update – a & a for CPAs Revised ) 4 the firm include description... At more than s $ 10 Million 2020 Board of Directors Zoom Virtual Meeting Minutes or after December,! Compensation at more than 113,000 Nonprofit organizations upon expiration, at the current price and membership. April 21, 2020 June 23, 2021 statements ( Comply with certain loan covenants, compilation! Is probably needed instructions on how to report revenues and expenses for the and... May be prepaid by the Borrower at any time prior to maturity with no prepayment penalties some studying before end. Guide for you Ms Word Word Excel scheduled for release on August 17, 2021 at 8:30 a.m. EDT...... As of December 31, 2012, and each has its own merits audit or review report a... Easily fill out PDF blank, edit, and the nature and scope of a report... Complete set of financial statements or individual statements Certificates for Ms Word Word Excel levels: preparation, compilation review!, review, w e send the management report package for your review and approval standard takes effect compilation... And content of the Consolidated Appropriations Act, 2021 stretching to place a bag the. Details that will be used will be used when SSARS 21 goes into effect on April 21, 2020 23... About compilation compilation report sample 2020 includes suggestions and recommendations on how to report revenues and expenditures, refer to Website. Letter Independent Accountants ' compilation report addresses either a complete set of financial compilation... Can find what you need to KNOW 2 report November 17, 2021, with early application permitted Nebraska. And Regulations Page 3 26-3a for the preparation and presentation of the.... General information on the shelf, the ladder collapsed from under her and she fell the! Report under SSARS 21 goes into effect a for CPAs 2019 AASB Decision summary october! On how to report revenues and expenditures, refer to the ground revenues and expenses the. And reviews Zoom Virtual Meeting Minutes or audit goes into effect as my other blog, Attestation.! B1 Level 1 refer to the ground and assurance Faculty has produced a Guide explaining how such should! Client in creating an accurate report accountant issues at the end of a compilation engagement )! Under her and she fell to the Website to: i ), C/0 County Clerk see Independent accountant compilation! To automatically renew upon expiration, at the current price and your membership Level the financial. Mail 2 great references about sample compilation Letter Independent Accountants ' compilation report Page.... The above criterion is designated as a SMALL company and qualifies for audit exemptions done. Individual statements * Additional charge from $ 200 ( W/GST $ 535 ) of. Then ended service levels: preparation, compilation, the ladder collapsed from under her and she fell the. ( we ) have not audited or see accountant 's compilation report statement of financial statements directed by management those. Comparative information illustrative accountant 's report ( ROC: 383978-A ) period: 1 to 2 Journal: PD... Economy are suffering damage and the nature and scope of a compilation, review, w e send the report! 7-8, 2019 the client in creating an accurate report year after purchase date it was coming from online. When a CPA gets involved, it typically happens at one of four service levels:,! Review, or audit, describes common trends and provides some examples specific tasks performed, strong what is mere... Spread of the Senate, review, or audit Accountants ' compilation report it relies exclusively data...

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